Alabama Statutes
§ 40-9F-8 — Rules and Regulations; Timing of Applications and Credits
Alabama·Title 40 Revenue and Taxation·Ch. 9F Rehabilitation of Historic Structures·Art. 1 2013 Tax Credit for Historic Structures
The commission shall promulgate by September 1, 2013, any and all rules and regulations necessary to implement the provisions of this chapter. Applications for the reservation of tax credits shall be accepted beginning October 1, 2013, but no tax credit may be credited prior to the taxpayer’s return for the taxable year 2014.
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Alabama § 40-9F-8 (Rules and Regulations; Timing of Applications and Credits) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Act 2013-241, p. 579, §8.)
Nearby Sections
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